Line a baking sheet with parchment paper and preheat the oven to 350 degrees.
Cream together butter and brown sugar.
Add the egg and vanilla and mix well.
Stir in the flour, baking powder, baking soda, and salt.
Using a two-tablespoon cookie scoop, create cookie dough balls and place them about 2” apart on the prepared baking sheet.
Bake cookies for 9 minutes, remove them from the oven and let them cool on the baking sheet.
While the cookies cool, combine the frosting ingredients by beating the butter and cream cheese together (I used a hand mixer).
Add the powdered sugar, caramel, and vanilla and mix until smooth.
Transfer the caramel cream cheese frosting to a zippered bag and cut the tip-off.
Put a generous amount of frosting in the center of each cookie and carefully spread the frosting with a knife or spatula.
Garnish with a generous amount of caramel sauce and top with caramel corn.